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There are 33,118 results that match your search.33,118 results
  • Diet's US treaty ratification to bring new benefits
    The Japanese Diet is expected to ratify the new treaty by the end of March 2004, allowing the treaty to become effective on January 1 2005 in general, except for the provisions relating to withholding tax on dividends, interest, and royalties, which will become effective on July 1 2004. In order to adequately conform to the new treaty, Japan must pass new domestic tax rules as follows.
    March 31 2004
  • Supreme Court dismisses petition to review its decision allowing treaty benefits to Mauritian residents
    The Supreme Court of India has dismissed a petition made for reviewing its earlier decision on the validity of Circular 789 issued by the Central Board of Direct Taxes. The court had earlier upheld the validity of the circular by clarifying that a certificate of residence issued by the Mauritius authorities would constitute sufficient evidence for accepting the status of residence and beneficial ownership for claiming benefits under the Indo-Mauritius tax treaty.
    March 31 2004
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    Proposed new Customs regime offers business opportunities
    Switzerland's new Customs legislation closely resembles EU regulations. Businesses can benefit from a detailed knowledge of it, say Heinz-Peter Karl and Michaela Merz of PricewaterhouseCoopers
    March 31 2004
  • How California is cracking down on tax shelters
    Eric Coffill of Morrison & Foerster explains the new rules on abusive tax shelters and presents response strategies for taxpayers in California
    March 31 2004
  • Thorsteinssons, Tax Lawyers
    Toronto
    March 31 2004
  • New withholding tax exemption case
    In a decision dated November 3 2003 (Conseil d'Etat, 244437, SARL Meridia France), the French Administrative Supreme Court had to decide whether the interest paid by a French company to a partner domiciled abroad as current account remuneration may benefit from the withholding tax exemption provided by section 131(4) of the French tax code.
    March 31 2004
  • Time runs down for accession
    With only a month to go before 10 new countries join the European Union, companies are struggling to cope with EU VAT legislation and missing opportunities to take advantage of tax-enabled business opportunities.
    March 31 2004
  • Singapore considers further corporate tax cut
    The government of Singapore has not ruled out another cut in the country's corporate tax rate, after the reduction from 22% to 20% in the last Budget Lee Hsien Loong, the minister for finance, said in a speech to the parliament on March 10 2004.
    March 31 2004
  • Australia-Mexico tax treaty enters into force
    The Mexican government published the tax treaty with Australia and its protocol on February 13 2004. The treaty, signed on September 9 2002, became effective with respect to withholding taxes on dividends, interest and royalties for amounts paid or accredited on or after January 1 2004. The treaty's remaining provisions will be effective from July 1 2004.
    March 31 2004
  • mccarthytetrault-apr03.gif
    McCarthy Tétrault LLP
    Suite 4700
    March 31 2004
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